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1962 (4) TMI 74 - ANDHRA PRADESH HIGH COURTExtract: ....... section 8(2) does not provide for the incidence of tax. It provides only the rate at which tax is to be levied on transactions involving inter-State elements. For the above reasons we hold that the view taken by the Tribunal is correct. This revision case must, therefore, fail and is dismissed with costs. Advocates fee Rs. 100. Petition dismissed.
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